Susanne Liebel-Kotz is a partner in the Baker McKenzie Zurich office. She has more than 10 years' experience in the fields of international tax planning and M&A.
Susanne is a member of the Firm's Global Tax and Real Estate practice groups. She is a frequent speaker on seminars and other events regarding various taxation issues, particularly with respect to international taxation. Susanne is also a lecturer in the fields of international and real estate taxation.
Susanne's work is focused on international tax planning and tax advice in connection with M&A transactions and corporate restructurings, including private equity, venture capital, real estate and capital markets transactions. She also has a strong focus on transaction-related VAT and new technologies.
Susanne advises Swiss and international clients on inbound and outbound tax planning strategies. In addition, she gives advice on tax matters in all phases of a transaction process: from designing tax-optimized acquisition and joint venture structures, carrying out tax due diligence reviews to the drafting and negotiation of the transaction documentation's tax-related aspects, and implementing tax-efficient post-merger integrations.
Representative Legal Matters
- Advised PSP Swiss Property on the acquisition of the prime office property "Westpark”.
- Advised PSP Swiss Property AG on the conversion of its CHF 1.8 billion bond portfolio to green bonds and the conversion of its loan portfolio to sustainability-linked loan.
- Advised Migros Group on investment in Revendo.
- Advised Mövenpick Group in selling Marché International AG to Lagardère Travel Retail.
- Advised Datwyler on the acquisition of CTsystems.
- Advised OnlineDoctor on its acquisition of A.S.S.I.S.T.
- Advised edyn hospitality group on its acquisition of Hotel Ascot, Zurich.
- Advised Patrimonium on the acquisition of a majority stake in Bächler + Güttinger AG.
- Advised Deka Immobilien Investment GmbH on the acquisition of major logistics building near Geneva.
- Advised Stone Estate.Swiss AG Managed Vehicle on its acquisition of the Economic Interest in Credit Suisse's Real Estate Leasing Portfolio.
- Rising Star 2020 and 2021 for Tax, Legal Media Group's Expert Guides
- "Best 3" Swiss Certified Tax Experts graduates award, for Swiss Certified Tax Expert, 2019
Professional Associations and Memberships
- International Fiscal Association (IFA) - Member
- ExpertSuisse - Member
- Certified Tax Expert (Eidg. Dipl. Steuerexperte, Switzerland) (2019)
- Certified Tax Advisor (Steuerberater)~Germany (2015)
- Specialist Lawyer for Tax Law (Fachanwältin für Steuerrecht, Germany) (2015)
- Attorney-at-Law (Germany) (2012)
- State of Bavaria (Second State Exam) (2011)
- University of Augsburg (First State Exam) (2009)
- Co-author (with Nathan Bouvier, Andrea Bolliger. Alexandra Garg and Mario Kumschick), Wirtschaftsrecht 2023 - Trends & Entwicklungen, Schulthess Juristische Medien AG, Zürich / Genf 2023
- Co-author (with Alexandra Garg), "DAC 7, Volume 2, Joint Audits und ihre Relevanz für die Schweiz," ExpertFocus February 2022, S. 47 f
- Author, "Besteuerung von Immobilien-Investitionen in Deutschland und der Schweiz" - ein Überblick, Journal der Handelskammer Schweiz-Deutschland 2/2022, S. 2 f
- Author, "DAC 7: Der ungestillte Informationshunger der EU," ExpertFocus August 2021, S. 414 f
- Co-author (with Tobias F. Rohner), "Steuersukzession im MWSTG auf dem Prüfstand," ExpertFocus December 2020, S. 984 f
- Author, "Verrechnungssteuerpraxis der ESTV bei Dividendenersatzzahlungen hinfällig," ExpertFocus April 2018, S. 294 f